| According to the statistical yearbook,in the industrial category,the number of manufacturing enterprises by sector accounted for 94.02%,and the size of small enterprises accounted for 84.21%.Overall,small and medium manufacturing enterprises are an important part of China's economy.The manufacturing industry has the characteristics of high capital investment,but SMEs are facing difficulties in financing.Therefore,the growth and development of small and medium-sized manufacturing companies mainly rely on their own retained earnings.However,the low profitability of manufacturing companies has made the development of small and medium-sized manufacturing companies very slow.Based on this,how can small and medium-sized manufacturing enterprises make advance adjustments to the production and operation management of enterprises without violating tax laws and regulations and fully grasping various tax preferential policies,combining their own characteristics,scientific and reasonable Choosing a tax payment plan to legally reduce tax burdens and maximize profits has become a major issue for the development of small and medium-sized manufacturing companies.In light of the above background analysis,the research question of this article is proposed: the tax planning research of small and medium-sized manufacturing enterprises.The article will deeply analyze the characteristics of current small and medium-sized manufacturing enterprises and their impact on tax planning,and explore the various tax planning methods involved in small and medium-sized manufacturing enterprises under various restrictions.In the case analysis of tax planning,the article focuses on the use of strategic tax planning theory,the "tax chain" idea and the point of view of cooperation game.Based on the analysis of the internal and external tax environment and tax situation of enterprises,small and medium-sized manufacturing companies are involved.The main types of taxation are started,with the principle of applicability as the guide,various tax planning methods are analyzed from the perspective of tax calculation basis,tax payment time and tax preferential policies,and then the tax planning method of the case company SL company is determined on the basis of operability.The case analysis part mainly analyzes the feasibility of the planning method of the case company SL company VAT,corporate income tax,stamp tax and real estate tax,summarizes the effective planning method for the SL company,and calculates the case company under the tax preferential policy in 2019.The amount of tax savings is calculated through the calculation of the tax burden of case companies in the three years from 2017 to 2019.The conditions for the better and faster development of small and medium-sized manufacturing enterprises are the preferential policies granted by the state.At the same time,for small and medium-sized manufacturing enterprises,they should be good at planning their own situation and make themselves within the scope of preferential policies within the scope allowed by law.The management systems and management concepts of small and medium-sized manufacturing enterprises are backward,and the professionalism of financial personnel needs to be improved.Under this objective reality,the development of tax planning seems to be inadequate.Promoting the development of SMEs and manufacturing companies will be one of the focuses of government work in the future.In 2018,the State Council issued a work notice to promote the development of SMEs.In 2019,the Central Economic Work Conference will promote the high-quality development of manufacturing as its main task.At the same time,the successive introduction of various preferential tax policies for target companies in recent years also shows the government's determination to help.Small and medium-sized manufacturing companies have been boosted by the external environment when internal conditions are difficult to improve.I believe they will develop in a better direction in the future. |
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